From Jan. 1, 2025, the VAT rules in Belgium will change in three main areas: VAT returns, VAT credits, and VAT procedures. These changes modernize processes and give VAT Administration more clout. Find out below what these changes can do for you.
1. New rules for VAT returns
Filing deadline for quarterly returns extended
- New deadline: No later than the 25th of the month following the quarter (formerly the 20th).
- Specifically: This already applies to the Q4 2024 VAT return, which is due by January 25, 2025.
Stricter penalties for late filing
From 2025, a late declaration will be immediately punished with a fine. Administrative forbearance will be a thing of the past, and summer facilities will also disappear.
Introduction of substitute VAT return
If a return is more than three months late, the VAT Administration can prepare its own return proposal with a minimum amount of €2,100. Only by still filing a correct return on time can this be challenged.
2. New rules for VAT credits
Refund through the VAT commission account
- Current balances: Can only be reclaimed through the current VAT return.
- Previous credits: To do this, you must use the new VAT commission account on MyMinFin.
Stricter conditions
A VAT refund is only possible if all VAT returns for the past six months have been correctly filed.
Transition period until May 1, 2025
Until that date, the old current account will remain available. After that, it will be permanently replaced by the VAT commission account.
3. Adjusted VAT procedures
Response time to inquiries
- Standard term: 1 month.
- Shorter term (10 days): In cases of fraud or checks in connection with a refund request.
Automatic VAT payments (from 2026)
From 2026, you can give a direct debit mandate to the FPS Finance. This way, VAT due will be collected automatically.
If you have questions about the changed VAT chain, please contact your customer manager or one of our experts.
